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PAR Technology PAR Capitalized software recorded in accounts payable

Capitalized software recorded in accounts payable at other companies

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Other financials

Income statement

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Revenue$124.0M+19.4%
Gross profit$54.5M+12.7%
Operating income-$13.9M+11.8%
Net income-$16.2M+33.6%
EPS (diluted)-$0.39+35.0%

Balance sheet

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Cash & equivalents$90.8M-17.3%
Total debt$433.8M+3.3%
Total equity$826.4M-3.0%
Total assets$1.4B+0.7%

Cash flow

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Operating cash flow-$16.6M+3.1%
CapEx$321.0K-22.3%
Free cash flow-$17.0M+3.5%

Valuation

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Market cap$656.64M-74.4%
Enterprise value$999.68M-65.3%
P/S1.4×-5.3×

Profitability

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Gross margin42.9%-1.0pp
Operating margin-14.1%-2.4pp
Net margin-16%-20.5pp
FCF margin-14.3%-4.0pp

Returns & leverage

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Return on equity-9.1%-11.6pp
Debt / equity0.5×0.0×
Current ratio2.1×+0.1×

Where this comes from

Reported directly by PAR Technology in its filing.

Tagged under the XBRL concept par:CapitalizedSoftwareRecordedInAccountsPayable.

The official record: PAR Technology’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is PAR Technology's capitalized software recorded in accounts payable?
PAR Technology (PAR) reported capitalized software recorded in accounts payable of $326K in Q1 2026.
How has PAR Technology's capitalized software recorded in accounts payable changed year-over-year?
PAR Technology's capitalized software recorded in accounts payable increased by 715.0% year-over-year, from $40K to $326K.
What does capitalized software recorded in accounts payable mean?
This metric tracks the portion of software development costs that have been capitalized as assets but have not yet resulted in a cash outflow, as they remain recorded within accounts payable. It provides visibility into non-cash investing activities and helps reconcile the difference between capital expenditure accruals and actual cash payments for software development. Tracking this helps analysts assess the timing of cash requirements for technology investments.